On July 22, 2024, The IESBA submitted a comment letter to the Committee of European Auditing Oversight Bodies (CEAOB) regarding the CEAOB’s draft non-binding guidelines on limited assurance on sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD) in the European Union (EU).

Integrated reporting is the way to achieve a more coherent corporate reporting system, fulfilling a need for a single report that provides a fuller picture of organizations’ ability to create value. Integrated reporting can be used as an “umbrella” report for an organization’s broad suite of reports and communications, enabling greater interconnectedness between different reports. IFAC also strongly supports the International Integrated Reporting Council and the implementation of its Framework.

Este documento describe la racionalidad de los acuerdos establecidos para el establecimiento de normas internacionales de auditoría y aseguramiento, la ética y la enseñanza de la contabilidad; acuerdos en las que la responsabilidad es compartida entre el sector público y el sector privado.